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On April 23, 2008 City Council passed the Accommodation Tax By-law No. 70/2008. The Lieutenant Governor in Council (Province of Manitoba) has now approved the By-law. The By-law came into force June 1, 2008.
The By-law sets the requirements for the application, collection and remittance of a 5% tax on accommodations within the City of Winnipeg effective June 1, 2008.
The intent of the accommodation tax is to generate revenue to support Economic Development Winnipeg, the Winnipeg Convention Centre, and special events including other organizations, projects and events that will encourage tourism to Winnipeg.
The accommodation tax is collected by the providers of all accommodations (hotels, motels, etc.) and is remitted to the City of Winnipeg once a month. The requirement to remit taxes and the monthly tax return must be met no later than the 20th day of the month following the month in which the taxes are payable and for which the monthly tax return is applicable. For example, the accommodation tax return and remittance for the June 2021 reporting period was due July 20, 2021.
With some specific exemptions, the accommodation tax is charged on all room or bed accommodations of less than thirty nights in the city of Winnipeg. It applies to a room that has been paid for, even if it was not used. The accommodation tax applies to the purchase price of the accommodation with no deductions made for items that are "built into" the room charge, such as for the use of a pool or continental breakfasts, where those items are not available for purchase separately a la carte.
Where a "package" has been sold to a purchaser that includes the accommodation plus other goods and services (spa, dinner meal, etc.), and those goods and services are available for purchase separately a la carte, the tax does not apply to those goods and services. The tax also does not apply to optional items which result in additional charges, such as room service, movies, and telephone calls.
The accommodation tax does not apply to the following situations:
- accommodations purchased by the same person for a continuous period of 30 nights or more;
- small bed-and-breakfasts and similar accommodations with 3 rooms or less for rent;
- hostels and other low-cost accommodations of $30 or less per night;
- accommodations provided to patients or residents of a hospital, nursing home or care facility;
- accommodations provided to a student in a building owned by an educational institution while the student is attending the institution;
- accommodation supplied by employers to their employees;
- time-sharing arrangements;
- sites in campgrounds or trailer parks;
- hospitality rooms that do not include a bed;
- elements of an all-inclusive vacation package that can be distinguished from the cost of the room accommodation.
Refunds, Appeals, Penalties and Auditing
The By-law has clauses that consider refunds, for example, to people who are in Winnipeg for medical tests or treatments and for taxes paid in error. The By-law also addresses appeals to the City of Winnipeg's Standing Policy Committee on Finance, penalties for late payment and allowing access to records for auditing purposes.
The By-law does not require providers of accommodation to register with the City.
Click By-law Searches and search for: Accommodation By-law No. 70/2008.
For more detailed information on the specific provisions contained in By-law No. 70/2008 please click this link to view the Information Circular of the By-law.